Blue Spruce Corp. has issued 110,000 shares of $5 par value common stock. It was authorized to sell 500,000 shares. The paid-in capital in excess of par on common stock is $260,000. The corporation has reacquired 6,500 common shares at a cost of $54,000 and is currently holding those shares. The corporation also has 2,800 shares issued and outstanding of 9%, $100 par value preferred stock. It was authorized 10,100 shares. The paid-in Capital in Excess of Par on the preferred stock is $28,700. Retained earnings is $363,000. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.)